the tax accountant that prepared my 2018 US Federal taxes forgot to carry over the allocatable amount ($3000) of a capital loss that I incurred some years ago. In the previous years, I always carried it (at the maximum rate of $3000 per year).
I don't really care for the mistake since my AGI for 2018 was already 0 due to using the Foreign Earned Income Exclusion, so my tax would not change.
However, I'm now wondering if this mistake will prevent me to keep carrying over the still unused part of the capital loss in the coming years.
What do the Federal rules for carrying over capital losses say in case there is a gap in usage?